Harvard Corporate Governance

JUNE 7, 2023

The marquee topic of this proxy season was Pay Versus Performance (PvP), as it was the first year that companies were required to disclose tabular and narrative information reflecting the relationship between compensation actually paid (CAP) to a company’s named executive officers (NEOs) and the company’s financial performance.

Total Shareholder Return 225

Total Shareholder Return Finance Equity 225

IVSC

FEBRUARY 14, 2023

In the context of broader efforts to ensure that intangible assets support entrepreneurs and enterprises globally, WIPO is taking an action-oriented approach making the valuation and financing of intellectual property a key area of WIPO’s work. That is why WIPO is focusing its efforts on progressing this topic.

Intangible Assets 246

Intangible Assets Finance Business Valuation 246

IVSC

JANUARY 24, 2024

Valuation professional organisations (VPOs), who are members of IVS, are committed to work together to enhance valuation through internationally agreed standards and the highest levels of professionalism. Key changes at a glance: Following extensive consultation, the IVS have been thoroughly revised. Why have the IVS been updated?

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

Harvard Corporate Governance

SEPTEMBER 28, 2023

This post is based on a working paper by Franklin Allen , Marlene Haas, Matteo Pirovano, and Angel Tengulov. Posted by Angel Tengulov (University of Kansas School of Business), on Thursday, September 28, 2023 Editor's Note: Angel Tengulov is an Assistant Professor of Finance at the University of Kansas School of Business.

Marketability 229

Marketability Finance Equity 229

Harvard Corporate Governance

JUNE 22, 2023

I had personally worked with Darla during her tenure and appreciated her efforts to advocate on behalf of the Society’s members. Darla led the Society’s efforts on numerous topics related to shareholders and corporate governance. Posted by Mark T. Uyeda, U.S. Uyeda is a Commissioner at the U.S. Securities and Exchange Commission.

189

189

IVSC

FEBRUARY 19, 2024

They will cover a wide array of topics, including the details of the upcoming Agenda Consultation scheduled for release later this year. They will cover a wide array of topics, including the details of the upcoming Agenda Consultation scheduled for release later this year.

Intangible Assets 130

Intangible Assets Business Valuation 130

Harvard Corporate Governance

MAY 6, 2023

In recent years, diversity, equity and inclusion (DEI) policies have taken on added importance in modern work environments. However, DEI is sometimes viewed as a “softer” policy topic that doesn’t factor into investor outcomes. This post is based on her AllianceBernstein memorandum. We think that’s a mistake.

Equity 244

Equity Marketability 244

IVSC

JANUARY 14, 2024

With their membership, the IVSC will work with ADB and our wider network of members to support the application of IVS, and to ensure the standards develop with an understanding of the challenges and needs of development banks. This new association aligns with ADB’s commitment to sustainable and ethical development practices.

Banking 130

Banking 130

Brian DeChesare

MAY 8, 2024

Oh, and then there’s my story – how I crashed my car into a tree after working crazy hours – and eventually quit the industry to start this site. No one should ever work 120 hours in a week, let alone for 4 consecutive weeks. Unfortunately, this is far from the first time a tragedy like this has happened. Bill Ackman also donated.

Banking 110

Banking Start-ups Finance Equity 110

Harvard Corporate Governance

JULY 29, 2022

In popular conception, the term “chair of the board” has an honorific ring to it—a title conferred after a long career of hard work and achievement. In truth, this view downplays the mission-critical work chairs do and the importance of the role. This post is based on a Deloitte memorandum by Mr. Konigsburg, Ms.

Technology 250

Technology 250

IVSC

MARCH 28, 2024

He has worked as a property professional for over twenty years in a number of different specialisms, including at DTZ where he became an associate director in both their international valuation and international investment teams, focussing on cross border portfolio valuation and investment.

Marketability 130

Marketability Business Valuation 130

Harvard Corporate Governance

JANUARY 12, 2023

For example, many of the topics under ESG are workforce-related matters that have become front and center for many boards. This post is based on a Deloitte memorandum by Ms. Oven, Mr. Stephan, Ms. Janho, Art Mazor , Michael Griffiths , and Maureen Bujno.

Equity 247

Equity 247

IVSC

JULY 14, 2022

During his career Richard has worked in Sydney, Canberra, New York and London and with clients throughout the world, specialising in valuation and financial advisory services. Most recently, Andreas has overseen the BVB’s work to issue Perspectives Papers on topics including Goodwill, Intangibles and ESG. Add Content Here.

Business Valuation 130

Business Valuation Intangible Assets Technology 130

Harvard Corporate Governance

OCTOBER 18, 2022

You are working in a dynamic, fast-growing sector of our capital markets that is grabbing headlines and continuing to generate enormous interest among investors and the general public. ESG has become a lively topic that has moved beyond strictly financial circles. Securities and Exchange Commission. It’s an exciting time for ESG.

Marketability 188

Marketability 188

Harvard Corporate Governance

MAY 17, 2024

Gooding, Maeve O’Connor, and William D. Regner, Debevoise & Plimpton LLP, on Monday, May 13, 2024 Tags: Court of Chancery , delaware , Delaware Chancery , Delaware Supreme Court , Disclosure , Inovalon , Nordic Capital Seven Questions about Proxy Advisors Posted by David F.

Compliance 100

Compliance Banking Equity Marketability 100

Harvard Corporate Governance

MARCH 25, 2023

2023 is poised to be the most unique, and, quite frankly, weirdest year for shareholder proposals we have ever seen: (anti) ESG’s Impact: Companies are no longer just being pressed for more disclosure and action on ESG topics. For the first time ever, they feel their work in promoting ESG is under threat [1].

267

267

IVSC

FEBRUARY 21, 2024

Led by industry experts and valuation leaders, this webinar will delve into crucial topics such as integrating ESG metrics into valuation models, evaluating the financial impact of sustainability initiatives, and navigating regulatory implications for sustainable valuation practices.

Business Valuation 246

Business Valuation Corporate Finance Intangible Assets Appraisal 246

Harvard Corporate Governance

AUGUST 9, 2023

That guidance built on Corp Fin’s 2011 guidance on this topic (see this Cooley News Brief ), adding, in particular, new discussions of policies and insider trading. Posted by Cydney S. Posner, Cooley LLP, on Wednesday, August 9, 2023 Editor's Note: Cydney S. Posner is Special Counsel at Cooley LLP. See this PubCo post.)

Marketability 246

Marketability Technology 246

Harvard Corporate Governance

JUNE 2, 2022

A well-executed assessment can help provide real insights into how a board operates and how directors work with one another. Assessments can be used to determine if boards are using their time during meetings on the right topics and whether their agendas are balanced to include strategic, compliance and tactical topics.

Compliance 299

Compliance 299

Harvard Corporate Governance

AUGUST 2, 2023

A wide range of market participants have worked together to respond to the demand for increasing ESG data and clear standards. S2 details more specific topics such as climate mitigation and adaptation, and will build on existing disclosure frameworks.

Marketability 189

Marketability 189

Harvard Corporate Governance

APRIL 16, 2022

The Ninth Circuit last week issued a decision confirming that companies working through product-specific issues do not need to provide investors with “real-time updates” about every aspect of the work. Potischman and Edmund Polubinski are partners and Micayla Hardisty is an associate at Davis Polk & Wardwell LLP. more…).

213

213

IVSC

FEBRUARY 14, 2022

As a result, the explicit consideration of ESG within the valuation process has become a key topic for the IVSC as not only is it in the global public interest, but also meets a market need, particularly as more standards and regulations are incorporating specific reporting requirements for ESG. IVSC ESG Working Group.

Business Valuation 246

Business Valuation Marketability 246

Appraisers Blog

FEBRUARY 17, 2024

That used to be a topic of concern. The difference between working with licensed individuals vs unlicensed. What better way to circumvent this than to use unlicensed ‘inspectors’ hired by the same companies whom may seek to influence the appraisers conclusions. link] [link] [link] 0

Appraisal 92

Appraisal 92

Rhythm Systems

NOVEMBER 2, 2023

I had the opportunity to listen to other speakers and learn firsthand what other companies were thinking about and working on. AI, of course, was the big topic this year. I recently spoke at The Channel Company’s Best of Breed Conference in Atlanta.

52

52

ThomsonReuters

APRIL 17, 2024

T raining and policies The future of work New Report: 2024 Generative AI in Professional Services Explore all the latest comprehensive insights into how GenAI is shaping professional services. On the other hand, many tax professionals recognize the potential of GenAI to transform their work.

Technology 98

Technology Data Analysis Compliance 98

Harvard Corporate Governance

DECEMBER 1, 2022

Cyber and data security is a hot topic across sectors. Recovery costs vary depending on the sophistication of a firm’s systems, and whether remote work was a factor, which tends to increase the expense. This post is based on her AllianceBernstein memorandum. The cost of a data breach reached a record $4.4 more…).

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221

BV Specialists

MARCH 25, 2024

Many accredited, professional appraisers rely on business and personal dispute work as part of their overall revenue, and, commonly, a significant percentage of their work involves clients who have hired attorneys to represent them in a litigation matter. There are, however, those cases that do not, and testimony becomes inevitable.

Appraisal 88

Appraisal 88

IVSC

OCTOBER 31, 2023

Board of Trustees Advisory Forum Working Group Standards Review Board Tangible Assets Board Engaging with Influential European Stakeholders The IVSC routinely uses physical meetings to undertake engagement with key stakeholders, including regional and national standard setters and regulators, as well as VPOs and end user communities.

Intangible Assets 130

Intangible Assets Appraisal Business Valuation Banking 130

BV Specialists

DECEMBER 4, 2023

When you decide your company needs to be valued for whatever reason, whether you are seeking additional working capital, taking on new investors, buying out a partner, retiring, or in the middle of a personal or professional dispute, you want the end result to be supportable and reasonable.

Business Valuation 94

Business Valuation Appraisal Marketability 94

Harvard Corporate Governance

MAY 18, 2022

My thanks to the state securities regulators in the audience and to the North American Securities Administrators Association (NASAA) for your vital work to protect investors. The topic gets me thinking about grocery stores. Posted by Gary Gensler, U.S. Securities and Exchange Commission. 2] Many consumers recognize this.

Technology 189

Technology 189

Harvard Corporate Governance

AUGUST 1, 2022

A survey by Deloitte and the Center for Audit Quality of 246 audit committee members published in January 2022 found that two-thirds of participants with oversight responsibility for cybersecurity expected to spend more time on the topic in the coming year. [1] This post is based on their Deloitte memorandum.

234

234

IVSC

SEPTEMBER 5, 2022

As we emerge from the COVID-19 pandemic, our world faces many new and evolving challenges including geopolitical tensions and conflict in Europe, mounting inflationary and supply chain pressures leading to macroeconomic and market uncertainty, and a climate crisis which is growing in ferocity all the time. Confidence is sometimes in short supply.

Intangible Assets 130

Intangible Assets Business Valuation Marketability Finance 130

Appraisers Blog

JANUARY 2, 2024

This is terminology not typically present in GSE lending work. link] A substantial portion of well developed appraisal is based on logical inference… Recognized methods is also a somewhat subjective topic. In reply to Raymond. 703 expert witness. Apparently this is also state specific.

Fair Market Value 59

Fair Market Value Comps Appraisal Marketability 59

BV Specialists

NOVEMBER 6, 2023

It’s important to work with an experienced independent appraiser who understands the best methodologies to consider and has no “skin in the game” that might create a biased opinion. Are there factors to consider in taking the company forward under new direction or management?

Business Valuation 95

Business Valuation Appraisal 95

ThomsonReuters

MARCH 5, 2024

Key highlights from WTO MC13 on e-commerce Dedicated discussions: Member nations engaged in dedicated discussions, exchanging experiences and submissions on various e-commerce-related topics. There is a commitment to deepen these discussions, focusing on identified topics and leveraging insights from previous engagements.

Compliance 52

Compliance Technology 52

ThomsonReuters

JUNE 29, 2022

Summer is starting, so if you are planning to take the Certified Payroll Professional (CPP) exam during the Summer/Fall 2022 testing period, it would be a good idea to start working on those flashcards and find information for the seven main topics of the CPP test. But first, let’s go over last week’s quiz question.

Start-ups 97

Start-ups 97

Viking Mergers

DECEMBER 12, 2022

On top of all of his business acumen and expertise, working in M&A is personal for him. So, I work hand-in-hand with my client’s tax professional to make sure they get to keep as much of their hard earned money as possible.” This has proven to be uniquely valuable. And, there’s not a better way to say it: they got screwed on taxes.

Finance 130

Finance Business Valuation Marketability 130